# The Landfill Disposals Tax (Administration) (Wales) Regulations 2018, Paragraph 17


In section 81D of TCMA (definitions relating to the general anti-avoidance rule), in the definition of “tax advantage”—
(a) omit the “and” after paragraph (d);
(b) at the end of paragraph (e) insert
“, and
(f) tax credit or increased tax credit.”

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Source: https://www.legislation.gov.uk/wsi/2018/101/schedule/paragraph/17 (the official version)
Page: https://openlegislation.uk/landfill-disposals-tax-administration-wales-regulations-2018/schedule/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.